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1 - 6 of 6 (0.30 seconds)Section 154 in The Income Tax Act, 1961 [Entire Act]
Section 143 in The Code of Civil Procedure, 1908 [Entire Act]
Section 154 in The Code of Civil Procedure, 1908 [Entire Act]
S. Nagaraj And Ors. vs State Of Karnataka And Anr. on 26 August, 1993
In view of the above
observation, we had drawn strength from the decision of the Hon'ble
Supreme Court in case of Nagaraj & Others Vs. State of Karnataka
& Another 4 SCC 595, therefore, keeping in view the above
observation, we set aside the order of the ld. CIT(A) by holding that the
ld. CIT(A) ought to have decided the appeal on merits instead of adopting
a hyper technical view.
The Income Tax Act, 1961
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